{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2220.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2220.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2220.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2220.html"}],"law_id":74084,"edition_id":1,"section_id":74084,"structure_id":15087,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","history":"2000, cc. 729, 758.","full_text":"A\n\nThe tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall be payable by the refiner or (ii) to a terminal shall be jointly and severally payable by the person importing the fuel and by the terminal operator.B\n\nThe tax imposed pursuant to \u00a7 58.1-2217 at the point that motor fuel is removed from a terminal rack located in another state and has Virginia as its destination state shall be payable:1\n\nIf the importer of the fuel is a licensed supplier in Virginia and the fuel is removed for the supplier’s own account for use in Virginia, by the supplier;2\n\nIf the supplier of the fuel is licensed in Virginia as an elective supplier or a permissive supplier, by the importer of the fuel to the supplier as trustee; or3\n\nIf subdivisions 1 and 2 do not apply, by the importer of the fuel when filing a return with the Commissioner.C\n\nThe tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed from a bulk plant located in another state shall be payable by the person that imports the fuel.","order_by":null,"text":{"0":{"id":266438,"text":"The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall be payable by the refiner or (ii) to a terminal shall be jointly and severally payable by the person importing the fuel and by the terminal operator.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":266439,"text":"The tax imposed pursuant to \u00a7 58.1-2217 at the point that motor fuel is removed from a terminal rack located in another state and has Virginia as its destination state shall be payable:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":266440,"text":"If the importer of the fuel is a licensed supplier in Virginia and the fuel is removed for the supplier’s own account for use in Virginia, by the supplier;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":266441,"text":"If the supplier of the fuel is licensed in Virginia as an elective supplier or a permissive supplier, by the importer of the fuel to the supplier as trustee; or","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":266442,"text":"If subdivisions 1 and 2 do not apply, by the importer of the fuel when filing a return with the Commissioner.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"C"},"5":{"id":266443,"text":"The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed from a bulk plant located in another state shall be payable by the person that imports the fuel.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B3"}},"ancestry":[{"id":15087,"edition_id":1,"name":"Motor Fuel Tax; Liability","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:52:05","date_modified":"2026-06-26 03:52:05","permalink":{"id":255415,"object_type":"structure","relational_id":15087,"identifier":"3","token":"58.1\/II\/22\/3","url":"\/58.1\/II\/22\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":66220,"structure_id":15087,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","url":"\/58.1-2217\/","token":"58.1\/II\/22\/3\/58.1-2217","metadata":false},{"id":64736,"structure_id":15087,"section_number":"58.1-2217.1","catch_line":"Repealed","url":"\/58.1-2217.1\/","token":"58.1\/II\/22\/3\/58.1-2217.1","metadata":false},{"id":79927,"structure_id":15087,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","url":"\/58.1-2218\/","token":"58.1\/II\/22\/3\/58.1-2218","metadata":false},{"id":76673,"structure_id":15087,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","url":"\/58.1-2219\/","token":"58.1\/II\/22\/3\/58.1-2219","metadata":false},{"id":74084,"structure_id":15087,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","url":"\/58.1-2220\/","token":"58.1\/II\/22\/3\/58.1-2220","metadata":false},{"id":77244,"structure_id":15087,"section_number":"58.1-2221","catch_line":"Repealed","url":"\/58.1-2221\/","token":"58.1\/II\/22\/3\/58.1-2221","metadata":false},{"id":57507,"structure_id":15087,"section_number":"58.1-2222","catch_line":"Liability for tax on blended fuel","url":"\/58.1-2222\/","token":"58.1\/II\/22\/3\/58.1-2222","metadata":false},{"id":64993,"structure_id":15087,"section_number":"58.1-2223","catch_line":"Liability for tax on fuel transferred within terminal transfer system","url":"\/58.1-2223\/","token":"58.1\/II\/22\/3\/58.1-2223","metadata":false},{"id":65939,"structure_id":15087,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","url":"\/58.1-2224\/","token":"58.1\/II\/22\/3\/58.1-2224","metadata":false},{"id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","metadata":false},{"id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","metadata":false},{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},{"id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","metadata":false},{"id":83641,"structure_id":15087,"section_number":"58.1-2229","catch_line":"Removals by out-of-state bulk user","url":"\/58.1-2229\/","token":"58.1\/II\/22\/3\/58.1-2229","metadata":false}],"previous_section":{"id":76673,"structure_id":15087,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","url":"\/58.1-2219\/","token":"58.1\/II\/22\/3\/58.1-2219","metadata":false},"next_section":{"id":77244,"structure_id":15087,"section_number":"58.1-2221","catch_line":"Repealed","url":"\/58.1-2221\/","token":"58.1\/II\/22\/3\/58.1-2221","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2220\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":66220,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","order_by":null,"url":"\/58.1-2217\/"}],"permalink":{"id":255433,"object_type":"law","relational_id":74084,"identifier":"58.1-2220","token":"58.1\/II\/22\/3\/58.1-2220","url":"\/58.1-2220\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2220\/","token":"58.1\/II\/22\/3\/58.1-2220","dublin_core":{"Title":"Liability for tax on imports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2220","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax imposed pursuant to § 58.1-2217<\/a> at the point that motor fuel<\/span> is imported by a system transfer<\/span> (i) to a refinery<\/span> shall be payable by the refiner<\/span> or (ii) to a terminal shall be jointly and severally payable by the person<\/span> importing the fuel and by the terminal operator<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax imposed pursuant to \u00a7 58.1-2217<\/a> at the point that motor fuel<\/span> is removed from a terminal rack<\/span> located in another state and has Virginia as its destination state<\/span> shall be payable: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If the importer<\/span> of the fuel is a licensed supplier<\/span> in Virginia and the fuel is removed for the supplier<\/span>’s own account for use<\/span> in Virginia, by the supplier<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If the supplier of the fuel is licensed in Virginia as an elective supplier<\/span> or a permissive supplier<\/span>, by the importer<\/span> of the fuel to the supplier as trustee<\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> If subdivisions 1 and 2 do not apply, by the importer<\/span> of the fuel when filing a return with the Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The tax imposed pursuant to § 58.1-2217<\/a> at the point that motor fuel<\/span> is removed from a bulk plant<\/span> located in another state shall be payable by the person<\/span> that imports<\/span> the fuel. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIABILITY FOR TAX ON IMPORTS (\u00a7 58.1-2220)\n\nA. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is\nimported by a system transfer (i) to a refinery shall be payable by the refiner\nor (ii) to a terminal shall be jointly and severally payable by the person\nimporting the fuel and by the terminal operator.\n\nB. The tax imposed pursuant to \u00a7 58.1-2217 at the point that motor fuel is\nremoved from a terminal rack located in another state and has Virginia as its\ndestination state shall be payable:\n\n 1. If the importer of the fuel is a licensed supplier in Virginia and the fuel\n is removed for the supplier’s own account for use in Virginia, by the\n supplier;\n\n 2. If the supplier of the fuel is licensed in Virginia as an elective supplier\n or a permissive supplier, by the importer of the fuel to the supplier as\n trustee; or\n\n 3. If subdivisions 1 and 2 do not apply, by the importer of the fuel when\n filing a return with the Commissioner.\n\nC. The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is\nremoved from a bulk plant located in another state shall be payable by the\nperson that imports the fuel.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}